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2007 (10) TMI 310 - HC - CustomsProsecution - Held that:- The contention of the petitioner that only Excise Act is applicable is not a valid contention. The goods which are manufactured in free trade zones are not only exempted from Excise Act but all raw-material, which is imported for the purpose of manufacture is also exempted from custom duty and the Export Processing Zones are treated as custom warehouse where from the goods cannot be removed for domestic market without permission and without payment of duties. Therefore, of the opinion that the Custom Act would be applicable in all such cases. There is no force in the argument of the petitioner that sanction and authorization for prosecution given by the respondent No. 2 and consequent proceedings of taking cognizance by the court of AC MM were without jurisdiction. The writ petition is hereby dismissed.
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